Untitled Texas Attorney General Opinion ( 1946 )

1 655 i 11 i OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN Xon. C. K. Ford County Attorney San Saba County 3an Saba, Texas Dear Sir1 Opinion S?o. O-7146 lb?: Is Southwestern Colle Oeorgctovn liable on lend owned by in San Saba C r letter of Harch 9, requesting an We quote the flrnt tvo pare ts appear to be that Southvestern some 200 acrea of land in tNe a lcaseclth!.aland to private lndl- vlduale from year to year for a sum of money, vhlch eum of money it lo preeumed is ueed to maintain said school. There are unpaid taxes due on said land for the years from 1931 to 194,5lnclusive~ The Tax Collector would like to collect thiq if the land ia taxable and collectible.* ‘ Hon. C. K, Ford - Page 2 . We think opinion No. 0-3083, a copy of which is herewith ancloned, vrltten by this department and approved on Februnry I&, 1941, ensvers the question of whether or not the property you mentioned 1s subject to tax. You will note that the opinion 1s based on the case of St. Edwards College v. Morris, 17 3. W. 512. The facts OS tNe case uere, briefly, a8 follows+ St. Edwards University was eituetod on a tract of land contcslninga.pproxlmately 499 acres. About 160,acres of the land was in cultivation. The farm products, cattle, hogs etc. produced on the land Vere used by the College to supply tables for the boardin% school. Ths court held that the land upon which the bulldings were located end which was wed exclusively for educational purposes was exempt from taxation but that the,I.endbeing farmed was not exempt from taxation. The facts concerning the Southvestern University case are very elnller but, in fact, we think make even a stronger cese. The lend in question la located in a different county from that in which the college is located. Too, tiae land IS being farmed out to 1ndlvidual.sand simply the pro- Ce8d3 Prom the rental being peid on the land in used for the upkeep of the college. We are, therefore, of the opinion that the land located ln San Seba County is subject to tax, Article 7326, Vernon's Annotated Clvll Statutes, reai?s a3 follovsr "Whetieverany taxes on real ertate have b8COm8 delinquent, it shell be the duty OS the county~attorney, upon the expiration of thirty days notice provided for In the two preceding articles, or es soon thereafter as twactical. to file suit in the name of the State of Texas in the~lM.otrlctCourt of the county where puch reel estate is situated. . . .'I(Underscoring ours) You are advised therefore that it Is the nplnlon of this department that a suit may be brought egaln6t the Southvestern 657; fbn.C.K. Ford - Page 3 ljDiVW?slty in the Dietrict Court of San Saba County ror the colleotionof the taxea you mentioned. Truetlng the above satisfactorilyannvere pour in- quiry, ve are f Yours vary truly P ATTORNEY GFSJTERAL OF TEXAS -,~ * ;: .j ,A *, . ATTORNEYG3XiERALOFTEXAS W E. W. DeGeurin .'~ Aeelsttrat